How many accounts are affected in fraudulent accounting entries and therefore same number of categories on the financial statement?

According to fraud tree, cash has three following schemes:

Every bribe is a two-sided transaction, in which where a vendor bribes a purchaser, there is someone on the vendor's side of the transaction who is not making an illicit payment.

A person is said to be in ________ act, when the business which he transacts, or the money or property which he handles, is not for his own benefit, but for another person:

Which of the following is NOT the reason to bribe employees of the purchaser?